Sales Tax Instructions

Sales Tax Instructions, 2009
809 Establishment of NBK
fertilizer project by M/s.
Engro Chemical Pakistan
Limited, Karachi.
810 Clarification on applicability
of sales tax on
damaged raw material.
811 Clarification on
applicability of sales tax
on damaged raw material.
C.No. 1(57)STT
/97, dated 13 th
November, 2001
C.No.2(10)STP/
97, dated 13 th
November, 2001
C. No. 2(10)STP
/97, dated 13 th
November, 2001
No sales tax exemption is
admissible on plant and
machinery in terms of SRO
987(I)/99.
No refund or adjustment on
damaged goods/ raw
materials.
Sales tax paid on the goods
destroyed or damages is not
refundable or adjustable.
771
772
772
812 Clarification/refund of
sales tax against bills of
entry Nos. 0433, 1131,
8389.244.165.
813 Levy of sales tax on
supplies of unsold stock
held before 02.09.2001
made by importers and
manufacturers of fertilizer
other than urea fertilizer.
814 Laying down parameters
of sales tax audit.
815 Inclusion of General
Sales Tax in contract
agreement.
816 Issues relating to Courier
Services.
817 Benefit of SRO 987(I)/99
on purchase of MS Plates
for fabrication of tanks by
M/s. Bosicar Pakistan
limited from Pakistan
steel.
818 Imposition of sales tax
Spectraban Ultra 28.
819 Pending refund of input
tax paid on yarn.
820 Zero-rating of Hand-
Knotted Carpet Rules,
C.No.1/180-STT
/94, dated 14 th
November, 2001
C.No.1/57-STT/
97-Pt, dated 14 th
November, 2001
C. No. 5(49)ST-
Int. Audit/2001,
dt 17 th Nov. 2001
C.No.3(72)STP/
97 (Pt.11), dt 20 th
November, 2001
C.No.1(15)STR/
2000, dated 24 th
November, 2001
C. No. 3(9)STP
/99 (Pt-I), dated
27 th November,
2001
Importer not making
taxable supply exempt from
registration.
No exemption on stocks of
fertilizers lying on
01.09.2001.
List of document which can
be requisitioned for audit.
ST chargeable on supply of
taxable goods during
repair/maintenance work.
Clarification on various
issues regarding courier
services.
MS plates, although may be
used in making tanks of the
refinery, cannot be termed
as component parts of
machinery for exemption in
terms of SRO 987(I)/99.
‗Spectra Ban Ultra‘ (PCT-
3304.9910 is chargeable to
sales tax w.e.f. 16.08.1999.
Principle of continuous
Export/Zero-rating of hand
C.No. 1/6-STT/
2001, dated 28 th
November, 2001
C. No. 3(65)STP
/97 (Vol-1), dated chain tax invoices was
5 th December, introduced with SRO
2001
417(I)/2000 dt 20.06.2000.
C.No.3(29)STP/
2000, dated 5 th knotted carpets
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773
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778
778
779
779